Skatteverket omklassificering kalkylator

Sweden has no separate named 'false self-employment' statute analogous to UK IR35 — F-skattsedel (the formal tax-status certificate a contractor holds) creates only a PRESUMPTION of business-status; Skatteverket can still reclassify a specific uppdrag (assignment) as employment (A-skatt) based on a helhetsbedömning (overall assessment) of criteria drawn from tax and labour-law practice: personal performance of the work, the principal's direction/control over how and when it's done, use of the principal's own tools/premises, absence of genuine business risk, and exclusivity/duration of the relationship — holding an F-skattsedel does not, by itself, prevent reclassification if the underlying relationship is substantively employment. If reclassified, the PRINCIPAL (uppdragsgivaren, treated as the employer) becomes retroactively liable for unpaid arbetsgivaravgifter (31.42%) and for preliminary A-skatt that should have been withheld, for the whole misclassified period. lookbackYears=6 models Skatteverket's ordinary omprövning (reconsideration) window under Skatteförfarandelagen (2011:1244) 66 kap. — six years from the end of the calendar year the arbetsgivaravgifter/skatt concerned. penaltyRatePerMonth (0.208%/mo = 2.5% p.a.) uses the CURRENT (confirmed unchanged into 2026, effective since 1 Dec 2024) 'låg kostnadsränta' on the skattekonto, which is the rate Skatteverket itself applies to amounts arising from an omprövningsbeslut (reconsideration decision) up to their new due date — this is the correct proxy for a retroactive reclassification assessment. A SEPARATE, materially larger exposure this schema's flat penaltyRatePerMonth/fixedPenalty fields cannot represent: Skatteverket can additionally levy a skattetillägg (tax surcharge) of 40% of the underpaid tax/contributions if it finds the taxpayer gave an 'oriktig uppgift' (incorrect information) — a proportional, not flat, penalty, flagged here rather than force-fitted into fixedPenalty. If the retroactive amount is THEN not paid by its new due date, the much higher 'hög kostnadsränta' (17.5% p.a., confirmed unchanged into 2026) applies instead of the 2.5% rate modelled here.